Issue - meetings

Internal Audit Annual Report

Meeting: 02/06/2021 - Governance and Audit Committee (Item 8)

8 Internal Audit Annual Report pdf icon PDF 90 KB

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That the report and Internal Audit annual opinion be noted.


The Internal Audit Manager presented the report which summarised the outcome of audit work undertaken during 2020/21, compliance with standards and the results of the quality assurance and improvement programme.


Based on the work undertaken by Internal Audit, the direct assurance from management and external assurance from Audit Wales, the audit opinion was that the Council had an adequate and effective framework of governance, risk management and internal control.  In reaching this opinion, the Internal Audit Manager had taken into consideration a number of factors including the results of work undertaken by Internal Audit and Audit Wales.  Amongst the key areas highlighted were the level of audit coverage during the year and overall position of assurance opinions and actions raised across portfolios.


The Chief Officer (Governance) said that the emergency situation had led to more proactive auditing throughout that period which contributed towards the audit opinion stated.


The Chief Executive said that the report was reassuring in demonstrating the Council’s resilience in the control environment during the emergency situation and that it reflected well on the Internal Audit service which was held in high regard.


The Internal Audit Manager responded to a question from Sally Ellis about the challenges during the emergency situation and spoke about the effectiveness of moving to different ways of working.  The Chief Executive’s lead role on risk management during the emergency was noted.


In response to a question from Allan Rainford, the Internal Audit Manager confirmed that the deferred audits had been included in available resources within the Audit Plan for 2021/22.  She provided an update on resources within her team.


Councillor Paul Johnson took the opportunity to commend the Internal Audit team for their continuity of work during the emergency period.


The recommendation was moved by Councillor Joe Johnson and seconded by Sally Ellis.




That the report and Internal Audit annual opinion be noted.